FAC Explorer

Finding 14457 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-27
Audit: 17618
Organization: Brazos Valley Community Action Programs (TX)
Auditor: Pattillo Brown & Hill LLP

AI Summary

  • Core Issue: The Agency failed to submit the required SF-429A form, leading to noncompliance.
  • Impacted Requirements: Compliance with the 2022 Compliance Supplement's reporting criteria is essential for maintaining internal controls.
  • Recommended Follow-Up: Implement reporting checklists and staff training to ensure timely and accurate report submissions.

Finding Text

Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.

Corrective Action Plan

Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency had not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. PERSON RESPONSIBLE FOR CORRECTION ACTION: Amy Duron, Interim Director of Finance CORRECTIVE ACTION PLANNED: The Agency will provide training and implement written procedures to ensure they are in compliance with the related grant standards. ANTICIPATED COMPLETION DATE: September 30, 2023

Categories

Subrecipient Monitoring Reporting Significant Deficiency Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 14458 2022-002
    Significant Deficiency
  • 14459 2022-002
    Significant Deficiency
  • 14460 2022-001
    Significant Deficiency
  • 14461 2022-002
    Significant Deficiency
  • 14462 2022-001
    Significant Deficiency
  • 14463 2022-002
    Significant Deficiency
  • 14464 2022-001
    Significant Deficiency
  • 14465 2022-002
    Significant Deficiency
  • 14466 2022-001
    Significant Deficiency
  • 14467 2022-002
    Significant Deficiency
  • 14468 2022-001
    Significant Deficiency
  • 14469 2022-001
    Significant Deficiency
  • 14470 2022-002
    Significant Deficiency
  • 590899 2022-001
    Significant Deficiency
  • 590900 2022-002
    Significant Deficiency
  • 590901 2022-002
    Significant Deficiency
  • 590902 2022-001
    Significant Deficiency
  • 590903 2022-002
    Significant Deficiency
  • 590904 2022-001
    Significant Deficiency
  • 590905 2022-002
    Significant Deficiency
  • 590906 2022-001
    Significant Deficiency
  • 590907 2022-002
    Significant Deficiency
  • 590908 2022-001
    Significant Deficiency
  • 590909 2022-002
    Significant Deficiency
  • 590910 2022-001
    Significant Deficiency
  • 590911 2022-001
    Significant Deficiency
  • 590912 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $4.37M
93.568 Covid-19 - Low-Income Home Energy Assistance $4.36M
93.569 Community Services Block Grant $543,559
10.558 Child and Adult Care Food Program $245,412
93.569 Covid-19 - Community Services Block Grant $57,499
93.499 Low Income Household Water Assistance Program $47,579
93.600 Covid-19 - Head Start $35,025
93.356 Head Start Disaster Recovery $28,203
81.042 Weatherization Assistance for Low-Income Persons $6,185
93.568 Low-Income Home Energy Assistance $1,828